GST - Maintaining documents, accounts and records 

Welcome to GST Taxation Executive Professional Certificate

Introduction to the course: GST - Maintaining documents, accounts and records

Introduction to the module

What is e-invoicing?

E-invoicing process – Part 1

E-invoicing process – Part 2

E-invoicing process – Part 3

Advantages and challenges of e-invoicing

Key takeaways

Program description and course syllabus

GST in India

Role of a GST professional

Helpful tips to get started

Legal provisions – E-invoicing applicability

Notifications – E-invoicing applicability

Legal provisions – E-invoicing particulars

E-invoice schema

E-invoicing by E-commerce operators

Graded assessment: Understanding E-invoicing

Introduction to the module

Overview of an e-way bill - Part 1

Overview of an e-way bill - Part 2

E-way bill: Other key aspects

Detention and confiscation of goods in transit – Part I

Detention and confiscation of goods in transit – Part II

E-way bill portal

E-way bill for typical transactions

Judicial interpretation

Key takeaways

Introduction to reconciling e-way bills

E-way bill reconciliation – Legal requirements

Reconciliation process Part-1

Reconciliation process Part-2

Reconciliation process Part-3

E-way bill reconciliation – Other aspects

Key takeaways

Legal provisions

Job work issues

Clarification regarding E-way bill system

Form for generation of E-way bills

Legal provisions – E-way bill exemptions

Legal provisions – Obligations of transporter

Clarifications on E-way bill generation

Legal provisions – Inspection, detention and seizure of goods in transit

Circular – Detention of goods

E-way bill forms

Blocking of facility for e-way bill generation

Clarifications – Other aspects of e-way bill generation

Gujarat HC Ruling - M/s Panchhi Traders

Kerala HC Ruling - Sabitha Riyaz

Kerala HC Ruling - Umiya Enterprise

Appellate Authority Decision - M/s Bhushan Power Steel Ltd

Allahabad HC Ruling - VSL Alloys (India) Pvt. Ltd.

Madhya Pradesh HC Ruling - Gati Kintetsu Express Limited

Graded assessment: Preparing e-way bills

Hands-on-project: E-way bill reconciliation

Graded assessment: Reconciling e-waybills

Introduction to the module

Accounts and records – Overview

Accounts and records – Where to maintain

Accounts and records – What to maintain – Part 1

Accounts and records – What to maintain – Part 2

Accounts and records – How to maintain

Accounts and records – How long to maintain

Accounts and records – Consequences of non-compliance

Accounts and records – Particulars to be mentioned in documents

Key takeaways

Importance of MIS

Legal provisions

Legal provisions - Where to maintain accounts and records

Circulars - Maintenance of accounts by principal or auctioneer of tea, coffee, etc.

Legal provisions - List of records to be maintained

Legal provisions - Mode of maintenance of records

Legal provisions - Period of retention of accounts

Penalty and prosecution provisions

Legal provisions – Mandatory particulars

Graded assessment: Maintaining statutory accounts and records